Comparative characteristics of PBU 5/01 "Accounting for material and production reserves" and IAS 2 "Reserves"
Автор: Polshina K.S., Mustafaeva S.R.
Журнал: Теория и практика современной науки @modern-j
Рубрика: Основной раздел
Статья в выпуске: 1 (31), 2018 года.
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The specifics of the organization of accounting of inventories in accordance with PBU 5/01 and IAS 2 are discussed in this article. Questions of similarity and differences in the domestic and international practice of accounting for inventories are disclosed.
International financial reporting standards, accounting regulations, cost price, valuation, industrial stocks
Короткий адрес: https://sciup.org/140272318
IDR: 140272318
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